Employer productivity superannuation contribution (EPSC) rate

The EPSC rates that apply from pay 1 of the 2010/11 financial year, 8 July 2010 are:

Applicable fortnightly rate of salary for superannuation Fortnightly employer productivity superannuation contribution
Less than $1,848.67
$55.46
$1,848.67 or more but less than $2,978.00
The amount that is 3% of the employee's fortnightly rate of salary
$2,978.00 or more but less than $4,467.00
$89.34
$4,467.00 or more
The amount that is 2% of the employee's fortnightly rate of salary

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